haku: @indexterm debt financing / yhteensä: 179
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| Tekijä: | Cheung, J. K. |
| Otsikko: | Depreciation, debt, and equilibrium tax rates : a reconsideration. |
| Lehti: | Quarterly Review of Economics and Business
1987 : SPRING, VOL. 27:1, p. 6-15 |
| Asiasana: | COMPANY TAXATION DEBT FINANCING |
| Kieli: | eng |
| Tiivistelmä: | A review of the offsetting effect of debt financing trends compared to escalating effective tax rates in an inflationary period, the current theory and empirical evidence about the relative taxation of corporate income, the use of debt financing trends to mitigate the adverse impact of inflation, the stockholder's tax rate, depreciation indexing, after-tax cash flows, the tax rate of equity income and two opposite views of the tax advantage of debt in the leverage decision. |
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